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Series

Business Organizations Law

1997

Faculty Publications

Articles 1 - 3 of 3

Full-Text Articles in Law

The Proper Role Of The Estate And Gift Taxation Of Closely Held Businesses, Eric D. Chason, Robert T. Danforth Apr 1997

The Proper Role Of The Estate And Gift Taxation Of Closely Held Businesses, Eric D. Chason, Robert T. Danforth

Faculty Publications

The authors argue that the goals of estate and gift taxation are not served by taxing closely held businesses when the recipient of the business actively participates in its operation. Further, the authors suggest that taxing closely held businesses tends to harm capital production. The authors propose an approach to estate and gift taxation that encourages productive behavior by the recipients of wealth.

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Tying Meets The New Institutional Economics: Farewell To The Chimera Of Forcing, Alan J. Meese Jan 1997

Tying Meets The New Institutional Economics: Farewell To The Chimera Of Forcing, Alan J. Meese

Faculty Publications

No abstract provided.

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Corporate Philanthropy, Executives' Pet Charities And The Agency Problem, Jayne W. Barnard Jan 1997

Corporate Philanthropy, Executives' Pet Charities And The Agency Problem, Jayne W. Barnard

Faculty Publications

No abstract provided.

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